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Cost deployment

Research Project

Project/Area Number 12490021
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field 広領域
Research InstitutionKYOTO UNIVERSITY

Principal Investigator

YAMASHIMA Hajime  Dept. of Precision Eng. Graduate School, K.U Professor, 工学研究科, 教授 (20026149)

Co-Investigator(Kenkyū-buntansha) KUBO Takashi  Denso Co. Production Eng. Dept. Research assistant, 生産技術部・担当部員(研究職)
MIZUYAMA Hajime  Research assistant, 工学研究科, 助手 (40252473)
Project Period (FY) 2000 – 2002
Project Status Completed (Fiscal Year 2002)
Budget Amount *help
¥10,200,000 (Direct Cost: ¥10,200,000)
Fiscal Year 2002: ¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2001: ¥2,400,000 (Direct Cost: ¥2,400,000)
Fiscal Year 2000: ¥6,300,000 (Direct Cost: ¥6,300,000)
KeywordsCost deployment / Manufacturing cost / Waste / Loss / Direct cost / Indirect cost / Fixed cost / Variable cost / コスト費用 / 直接費用 / 間接費用 / 比例費 / プロフィット展開法 / 計理 / 生産 / コスト低減 / 設備管理 / コスト / 時間的ウェスト / 時間的ロス / 物量的ウェスト / 物量的ロス / コスト展開 / コスト低減計画
Research Abstract

One of the major problems in manufacturing is to reduce cost. To do so, various activities such as Total Productive Maintenance (TPM), Total Quality Management (TQM), Industrial Engineering (IE) and Just-in-Time (JIT) are often carried out. However, many companies recognize that these activities do not necessarily guarantee cost reduction even if they have been implemented successfully. In the worst case, manufacturing cost rises with the introduction of such activities. This is an important issue in manufacturing, but strangely in the academic literature there have been no studies that have been addressed directly to the methodology of manufacturing cost reduction. The aim was to develop a good method that establishes a cost-reduction programme scientifically and systematically. A simple algorithm to establish a cost-reduction programme was developed in the following way :
Investigating various production losses and classifying them into causal losses and resultant losses.
Looking for the relationship among the losses, their processes-generating cost and the cost factors. Finding the connection between various kinds of loss reduction and their possible cost reduction is important.
Clarifying if the knowhow on each loss reduction is available and if not obtaining it if not available.
Estimating the cost of reducing or eliminating each identified loss and putting priority to the loss items for the total cost reduction from the viewpoint of cost and benefit.
This method has been coined as manufacturing cost deployment because a process leading to cost reduction is deployed based on the programme from the above four points.

Report

(4 results)
  • 2002 Annual Research Report   Final Research Report Summary
  • 2001 Annual Research Report
  • 2000 Annual Research Report
  • Research Products

    (20 results)

All Other

All Publications (20 results)

  • [Publications] H.Yamashina, Takashi Kubo, Kenichi Okazaki: "Study on manufacturing cost deployment (1^<st> report)"International Journal of Product Research. Vol.40 No.16. 4077-4091 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 山品元, 水山元: "製造コスト展開法の研究"日本設備管理学会誌. Vol.13 No.1[43]. 20-28 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 山品元, 春沢知宏, 水山元: "改善計画策定のためのプロフィット展開法"日本設備管理学会誌. Vol.13 No.1[43]. 29-35 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 山品元, 久保崇: "間接費用も考えた製造コスト展開法"日本設備管理学会誌. Vol.13 No.1[43]. 48-54 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 山品元, 久保崇: "製造コスト展開法に関する研究(第一報)"精密工学会誌. Vol.65 No.2. 260-265 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] H. Yamashina, T. Kubo, K. Okazaki: "Study on manufacturing cost deployment (1^<st> report)"International Journal of Product Research. Vol.40, No.16. 4077-4091 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] H. Yamashina, H. Mizuyama: "The study of cost deployment"Journal of Society of Plant Engineerin. Vol. 13, No. 1 [43]. 20-28 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] H. Yamashina, H. Mizuyama: "Profit deployment to establish an improvement program"Journal of Society of Plant Engineerin. Vol. 13, No. 1 [43]. 29-35 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] H. Yamashina, T. Kubo: "Cost deployment in consideration of the indirect cost"Journal of Society of Plant Engineerin. Vol. 13, No. 1[43]. 48-54 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] H. Yamashina, T. Kubo: "Study of manufacturing cost deployment (1^<st> report)"Journal of Precision Engineering. Vol. 65, No.2. 260-265 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] H.Yamashina, Takashi Kubo, Kenichi Okazaki: "Study on manufacturing cost deployment (1st report)"International Journal of Production Research. Vol40 No16. 4077-4091 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 山品 元, 水山 元: "製造コスト展開法の研究"日本設備管理学会誌. Vol.13 No.1[43]. 20-28 (2001)

    • Related Report
      2002 Annual Research Report
  • [Publications] 山品 元, 春沢知宏, 水山 元: "改善計画策定のためのプロフィット展開法"日本設備管理学会誌. Vol.13 No.1[43]. 29-35 (2001)

    • Related Report
      2002 Annual Research Report
  • [Publications] 山品 元, 久保 崇: "間接費用も考えた製造コスト展開法"日本設備管理学会誌. Vol.13 No.1[43]. 48-54 (2001)

    • Related Report
      2002 Annual Research Report
  • [Publications] 山品 元, 久保 崇: "製造コスト展開法に関する研究(第1級)"精密工学会誌. Vol.65 No.2. 260-265 (1999)

    • Related Report
      2002 Annual Research Report
  • [Publications] 山品元, 水山元: "製造コスト展開法の研究"日本設備管理学会誌. Vol.13, No.1[43]. 20-28 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 山品元, 春沢知宏, 水山元: "改善計画策定のためのプロフィット展開法"日本設備管理学会誌. Vol.13, No.1[43]. 29-35 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 山品元, 久保崇: "間接費用も考えた製造コスト展開法"日本設備管理学会誌. Vol.13, No.1[43]. 48-54 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] H Yamashina, Takashi Kubo, Keiichi Okazaki: "Study on manufacturing cost deployment (1st report)"International journal of Praduction Research. (掲載決定).

    • Related Report
      2001 Annual Research Report
  • [Publications] 山品元: "製造コスト展開法に関する研究(第1報)"精密工学会誌. 65・2. 260-266 (1999)

    • Related Report
      2000 Annual Research Report

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Published: 2000-04-01   Modified: 2016-04-21  

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